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2003 (2) TMI 153 - AT - Income Tax
Extract:
.......e advanced for excluding or reducing the same. (e) Interest under ss. 139(8) and 215/217 will be charged as per law considering the decision of Hon ble Supreme Court in Modi Industries Ltd. vs. CIT (1995) 128 CTR (SC) 361 (1995) 216 ITR 759 (SC). In the result the appeals of Revenue are dismissed and cross-objections of assessee are partly allowed.